WVC 35 - 5 - 6
§35-5-6. Express trusts for perpetual care of cemeteries or
burial lots.
Express trusts may hereafter be created for the perpetual
care, preservation, maintenance, improvement and/or embellishment
of any cemetery or burial lot, public or private, and of the
appurtenances of any such lot including the erection, repair,
preservation and/or removal of mausoleums, tombs, monuments,
gravestones, fences, railings, walks, and/or other structure or
structures thereon, and the planting, trimming, watering and/or
removing of any tree, shrub or other plant or plants thereon. Any
such trust heretofore created shall be valid. Any such trust
whether created heretofore or hereafter, may provide for the
accumulation of income for any of the aforesaid purposes, but if
and when the accumulations so authorized exceed the replacement
cost of all structures upon such lot, the trustee of such trust
may, either with or without authorization of any court having
jurisdiction in the premises, divert the excess thereover to the
general upkeep of the cemetery. Any person or any association of
persons or corporation authorized by the laws of this state to
act as trustee, may serve as trustee of any such trust. The
funds in any such trust shall be invested in the manner provided
in the instrument creating same, but, in the absence of any such
provisions, in the manner provided by article six, chapter forty-
four of the code of West Virginia, one thousand nine hundred
thirty-one.

Note: WV Code updated with legislation passed through the 2015 Regular Session
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